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H.R. 2558 117th Congress House

ALIGN Act

Official title: To amend the Internal Revenue Code of 1986 to permanently allow a tax deduction at the time an investment in qualified property is made, and for other purposes.

Introduced: April 15, 2021 Introduced by: Jodey C. Arrington Republican · Texas See on congress.gov
Taxation Business expensesBusiness investment and capitalIncome tax deductions
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 15, 2021
Referred to the House Committee on Ways and Means.
Apr 15, 2021
Introduced in House
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 Latest action April 15, 2021

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Accelerate Long-term Investment Growth Now Act or the ALIGN Act

This bill makes permanent the expensing of certain new business equipment. Expensing allows the deduction of the full amount of an expense item in the same taxable year.

 Related & companion bills 4
  • S 1166 Identical bill ALIGN Act
  • S 197 CREATE JOBS Act
  • HR 4792 Countering Communist China Act
  • HR 5649 Bring Entrepreneurial Advancements To Consumers Here In North America Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 1

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

  • EB CONSULTING
    for NATIONAL BEER WHOLESALERS ASSOCIATION · Virginia · 1st Quarter 2025 (Jan 1 - Mar 31)
 Cosponsors 114
All 114 Republican 84
Graves, Garret
· Nov 10, 2022
 R
Stefanik, Elise M.
New York · Nov 7, 2022
 R
Davidson, Warren
Ohio · Oct 28, 2022
 R
Donalds, Byron
Florida · Jul 26, 2022
 R
Tiffany, Thomas P.
Wisconsin · Jul 26, 2022
Bucshon, Larry
· Jun 28, 2022
 R
Pfluger, August
Texas · Apr 28, 2022
 R
Mace, Nancy
South Carolina · Apr 14, 2022
 R
Loudermilk, Barry
Georgia · Mar 15, 2022
 R
Babin, Brian
Texas · Mar 7, 2022
 R
Huizenga, Bill
Michigan · Mar 1, 2022
 R
Gimenez, Carlos A.
Florida · Feb 28, 2022
 R
Boebert, Lauren
Colorado · Feb 15, 2022
Davis, Rodney
· Feb 9, 2022
Carl, Jerry
· Feb 2, 2022
 R
Rutherford, John H.
Florida · Feb 2, 2022
 R
Bacon, Don
Nebraska · Jan 28, 2022
 R
Guest, Michael
Mississippi · Jan 12, 2022
 R
Miller, Mary E.
Illinois · Jan 11, 2022
 R
Calvert, Ken
California · Dec 16, 2021
Herrell, Yvette
· Dec 7, 2021
McKinley, David
· Nov 3, 2021
Lamborn, Doug
· Oct 27, 2021
 R
Williams, Roger
Texas · Oct 27, 2021
 R
Wagner, Ann
Missouri · Oct 26, 2021
 R
Bilirakis, Gus M.
Florida · Oct 25, 2021
 R
Walberg, Tim
Michigan · Oct 25, 2021
 R
Crawford, Eric A. "Rick"
Arkansas · Oct 21, 2021
 R
Diaz-Balart, Mario
Florida · Oct 8, 2021
 R
Fulcher, Russ
Idaho · Oct 8, 2021
 R
Barr, Andy
Kentucky · Aug 10, 2021
 R
Johnson, Dusty
South Dakota · Aug 10, 2021
 R
Salazar, Maria Elvira
Florida · Aug 3, 2021
 R
Miller-Meeks, Mariannette
Iowa · Jul 28, 2021
Hartzler, Vicky
· Jul 22, 2021
Long, Billy
· Jul 22, 2021
 R
Moore, Blake D.
Utah · Jul 22, 2021
 R
Roy, Chip
Texas · Jul 13, 2021
Cheney, Liz
· Jul 9, 2021
 R
Harshbarger, Diana
Tennessee · Jul 9, 2021
 R
McClain, Lisa C.
Michigan · Jul 9, 2021
 R
Rose, John W.
Tennessee · Jul 9, 2021
 R
Jackson, Ronny
Texas · Jun 16, 2021
LaTurner, Jake
· Jun 16, 2021
 R
Murphy, Gregory F.
North Carolina · Jun 11, 2021
 R
Nehls, Troy E.
Texas · Jun 11, 2021
 R
Bost, Mike
Illinois · May 25, 2021
 R
Cammack, Kat
Florida · May 25, 2021
 R
Franklin, Scott
Florida · May 25, 2021
Mooney, Alexander
· May 25, 2021
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Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2558: ALIGN Act. 117th Congress. Open America. https://openamerica.io/bill/117-HR-2558/
MLA
"H.R. 2558: ALIGN Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-2558/.
Bluebook (legal)
H.R. 2558, 117th Cong. (2026), https://openamerica.io/bill/117-HR-2558/.
Markdown link
[H.R. 2558: ALIGN Act](https://openamerica.io/bill/117-HR-2558/)
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